This homeschool bill would create a tax credit for a homeschool child with a disability for the expense of special education and related services not to exceed $3,000 per semester. To be eligible, the child must have spent at least two semesters in a public school where the child was determined to have a disability requiring an individualized education plan (IEP). For the initial eligibility for the credit, the child must have been enrolled in public school during the preceding two semesters.